第7题: [单项选择]Questions 29 to 31 are based on the passage you have just heard. A. It first become serious about five years ago. B. It has finally been brought under control. C. It may lead to prosperity. D. It has been climbing. 参考答案:D 答案解析:[听力原文]29-31 The American government, as well as every American individual, is touched by and
第24题: [单项选择]甲公司自行研发一项新技术,累计发生研究开发支出800万元,其中符合资本化条件的支出为500万元。研发成功后向国家专利局提出专利权申请并获得批准,实际发生注册登记费8万元;为使用该项新技术发生的有关人员培训费为6万元。不考虑其他因素,甲公司该项无形资产的入账价值为()万元。 A. 508 B. 514 C. 808 D. 814 参考答案:A 答案解析:甲公司该项无形资产入账价值=500+8=508(万元),为使用该项新技术发生的有关人员培训费计入当期损益,不构成无形资产的开发成本。